https://www.taxtmi.com/caselaws?id=234158 The Appellate Tribunal partially allowed the Revenue's appeal, remanding certain issues back to the Commissioner for a fresh decision. The Tribunal found that the Assessing Officer had estimated deemed rent without allowing the assessee to produce supporting documents, leading to the deletion of Rs.33,000 on account of notional rent. Additionally, the Tribunal upheld the deletion of Rs.3,06,700 for unexplained investment due to lack of evidence. Concerning the Rs.15,00,000 addition on account of sundry creditors, discrepancies in findings led to a remand for further examination to determine the liability's timing. en-us Tue, 30 Apr 2013 00:00:00 +0530 Fri, 31 May 2013 06:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234158 The Appellate Tribunal partially allowed the Revenue's appeal, remanding certain issues back to the Commissioner for a fresh decision. The Tribunal found that the Assessing Officer had estimated deemed rent without allowing the assessee to produce supporting documents, leading to the deletion of Rs.33,000 on account of notional rent. Additionally, the Tribunal upheld the deletion of Rs.3,06,700 for unexplained investment due to lack of evidence. Concerning the Rs.15,00,000 addition on account of sundry creditors, discrepancies in findings led to a remand for further examination to determine the liability's timing. Case-Laws Income Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234158